Billing
Freelance IT in Belgium: how to structure your billing
Developer, designer, IT consultant freelancing in Belgium: invoicing has its specificities. Daily rate, time and materials, flat fee, VAT, expense report, Peppol — here is the complete guide.
Fixed rate or time & material: how to structure your services?
The vast majority of Belgian IT freelancers work on time & material (time & material): you invoice a number of days or hours at the agreed rate. It's simple, transparent and limits the risk of unpaid overruns.
Fixed price is riskier but sometimes better valued. It works when the scope is perfectly defined and you have good control over your estimates.
In practice, for invoicing:
- Time & material: monthly invoice based on timesheets validated by the client
- Fixed price: invoice upon delivery of milestones (milestone billing) or at the end of the project
How to calculate your daily rate?
Basic calculation for a Belgian IT freelancer:
- Desired net income: e.g. 5,000 euros/month net
- Social charges: approximately 20% of gross self-employed income
- Taxes: marginal rate 40-50% depending on income
- Operating costs: software, accountant, equipment, training
- Holidays and non-billable days (approximately 220 billable days/year)
Typical result: for 5,000 euros net/month, you need to invoice between 650 and 900 euros/day depending on your marginal rate and expenses.
VAT for IT freelancers
Almost all IT freelancers are subject to VAT at the rate of 21% (IT services = standard rate). Rare exceptions: certified training (sometimes exempt).
Good news: when you invoice companies, VAT is neutral for them (they recover it). It does not affect your price competitiveness in B2B.
The structure of a typical IT freelance invoice
Development service — Sprint 3
From 01/05/2026 to 31/05/2026
18 days x 750 euros/day ex. VAT ............. 13,500.00 euros
VAT 21% ..................................... 2,835.00 euros
TOTAL inc. VAT .................................. 16,335.00 euros
Payment terms: 30 days
Late interest: legal rate + 8%
Flat fee indemnity: 40 eurosManaging expenses in time & material
If your client requests travel or specific purchases:
- Travel: mileage allowance at the current official rate or actual reimbursement of public transport
- Accommodation/meals: reimbursement on receipts or flat-rate allowances
- Software/licenses: out-of-pocket if purchased in the client's name, recharged otherwise
Always provide for these terms in the contract or purchase order before starting.
Peppol 2026: impact for IT freelancers
If you invoice Belgian companies subject to VAT, you must send your invoices via Peppol from 1st January 2026. For IT freelancers, this concerns the majority of clients.
The good news: the process remains identical on the invoicing side. Your software handles the transmission. With Ledgerly, you click on "Send via Peppol" — that's it.
Essential tools for the Belgian IT freelancer
- Invoicing: Ledgerly (Peppol compliant, automatic)
- Timesheet: Toggl, Harvest or simple Excel
- Contracts: BECI or BRQ templates to adapt
- Accountant: essential for tax optimization